Viitorul începe curând – planul de măsuri „TVA în era digitală”
The future starts soon – The „VAT in the digital age” package

Summary/Abstract: On the 8th of December 2022, the European Commission has published a plan of measures regarding the changes of the VAT legislation which is meant to simplify, modernize and harmonize a good part of the current rules. The package of measures that was proposed by the Commission is focused on three main objectives: (i) electronic invoicing and digital reporting, (ii) the single VAT registration in EU (the so-called OSS – One Stop Shop) and (iii) rules regarding the platforms/electronic interfaces (electronic commerce). The entry into force of the changes will be gradual, with a part of the changes scheduled to enter into force on the 1st of January 2024, another part on the 1st of January 2025 and the last part on the 1st of January 2028. It is important to mention that at the moment, the plan of measures is discussed within the Council of the European Union, with the unanimity being the requirement for adoption. From the information that has initially appeared in public, it has emerged that, although there would be unanimity regarding most of the proposed measures, the possibility that the deadline for the entry into force might be postponed by one year is not excluded. However, a draft report of the European Parliament was recently published, which contains about 100 proposed amendments to the project debated by the Commission, including postponing the deadlines for entry into force by 2 years (not one, as was discussed initially) generally motivated by the time required for Member States to be able to implement the new rules. The following does not constitute an in depth analysis of the proposed changes, but rather an inventory of the main amendments included in the package.

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